61.assessed level of material misstatement risk 重大错报风险的评估水平 7XKY]|S,'
62.simall business 小规模企业 kr$b^"Ku
63.accounting system 会计系统 ydw)mT44K
64.test of control 控制测试 -V,v9h^
65.walk-through test 穿行测试 ae:zWk'!
66.communication 沟通 .<tquswg
67.flow chart 流程图 OO?]qZa1
68.reperformance of internal control 重新执行 .s+aZwTMT
69.audit evidence 审计证据 322jR4QGr
70.substantive procedures 实质性程序 `qd+f{Q
71.assertions 认定 \AL
f$88>@
72.esistence 存在 +xc'1id@[
73.occurrence 发生 `wF8k{Pb
74.completeness 完整性 DvvT?K
75.rights and obligations 权利和义务 (b'B%rFO
76.valuation and allocation 计价和分摊 J!'@
Bd
77.cutoff 截止 <mi-}s
78.accuracy 准确性 fDG0BNLY
79.classification 分类 1]orUF&_
80.inspection 检查 yQ#:J9HMJ
81.supervision of counting 监盘 !mWiYpbU+
82.observation 观察 O6IB.
>T
83.confirmation 函证 \J+*
84.computation 计算 meN2ZB?Y
85.analytical procedures 分析程序 cUTE$/#s
86.vouch 核对 rx(2yf
87.trace 追查 Ut$;ND.-
88.audit sampling 审计抽样 JXyM\}9-X
89.error 误差 aK`@6F,]j
90.expected error 预期误差 8,0YD#x
91.population 总体 0b4R
92.sampling risk 抽样风险 1hcjS
O
93.non- sampling risk 非抽样风险 b~nAPY6
94.sampling unit 抽样单位 ~ek$C
95.statistical sampling 统计抽样 ,+~rd4a
96.tolerable error 可容忍误差 uV 7BK+[O
97.the risk of under reliance 信赖不足风险 H[
DUZ,J
98.the risk of over reliance 信赖过度风险 ?c0xRO%y
99.the risk of incorrect rejection 误拒风险 z25m_[p2
100. the risk of incorrect acceptance 误受风险
sKlDu
101.working trial balance 试算平衡表 ^"J8r W6[
102.index and cross-referencing 索引和交叉索引 J>u
7,
103.cash receipt 现金收入 =XXZ?P
104.cash disbursement 现金支出 KiJT!moB
105.bank statement 银行对账单 < yC
106.bank reconciliation 银行存款余额调节表 &3yD_P_3
107.balance sheet date 资产负债表日 e9Nk3Sj]
108.net realizable value 可变现净值 ?_I[,N?@41
109.storeroom 仓库 k?2k'2dy
110.sale invoice 销售发票 L[=a/|)TBV
111.price list 价目表 XoA+MuDzpo
112.positive confirmation request 积极式询证函 +[5.WC7J
113.negative confirmation request 消极式询证函 -eX5z
114.purchase requisition 请购单 da (km+
115.receiving report 验收报告 3E3HL7
116.gross margin 毛利 z)HD`Ho
117.manufacturing overhead 制造费用 ;A#`]-i C
118.material requisition 领料单 jg?x&'u\)
119.inventory-taking 存货盘点 ei
rzYt
120.bond certificate 债券
<vXGi
121.stock certificate 股票 Y5F]:gs@
122.audit report 审计报告 {'U
Rz[g
123.entity 被审计单位 hGiz)v~
124.addressee of the audit report 审计报告的收件人 H<^/Ati,|
125.unqualified opinion 无保留意见 N 5 $c]
E
126.qualified opinion 保留意见 rL}YLR
127.disclaimer of opinion 无法表示意见 ?wO-cnl
128.adverse opinion 否定意见